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increases in city spending do not provide positive net benefits to property owners. Estimates of the effects of taxes on city …
Persistent link: https://www.econbiz.de/10012471167
This paper offers a possible explanation for the existence of continual government budget deficits such as experienced in a number of industrialized countries in recent years. Based on the assumption that higher tax rates cause more intensive tax-aversion behavior (tax avoidance and tax...
Persistent link: https://www.econbiz.de/10012477553
2011 from the State Taxation Administration. We first document the importance of different business taxes across industries …. While corporate income taxes play an important role for manufacturing firms, these firms also remit a large share of their … tax payments through the value-added tax system, through the excise tax system and through payroll taxes. Gross receipts …
Persistent link: https://www.econbiz.de/10012482270
excise taxes can be attributed to greater reliance on the ad valorem tax and such instability increases with the growth of …
Persistent link: https://www.econbiz.de/10012462370
Over three-quarters of US taxpayers receive income tax refunds, indicating tax prepayments above the level of tax liability. This amounts to a zero interest loan to the government. Previous studies have suggested two main explanations for this behavior: precautionary behavior in light of tax...
Persistent link: https://www.econbiz.de/10012462689
pay more, but pay less in percentage terms, and informal taxes are more regressive than formal taxes. Failing to include …
Persistent link: https://www.econbiz.de/10012463428